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ALLL / CECL model


CECL model

  • CECL FAQ

  • 10 Ways to get ready for CECL, as described by regulators

  • Consistency is key when defining Probability of Default

  • Top Allowance for Loan and Lease Losses Resources of 2016

  • Top Allowance for Loan and Lease Loss Webinars of 2016

  • Regression analysis for CECL calculations

  • Vintage analysis and data collection

    Vintage analysis is a method of evaluating the credit quality of a loan portfolio by analyzing net charge-offs in a given loan pool where the loans share the same origination period. It allows the financial institution to calculate the cumulative loss rates of a specific loan pool, thereby determining the loan pool’s lifetime expected loss... Read more »

  • Final CECL guidance issued by FASB

  • Final CECL guidance is near; what should banks do now?

  • CECL Implementation Prep Guide

  • Webinar: The CECL workshop series

  • Prepare for CECL: Advice for smaller financial institutions

  • FASB to hold roundtable on CECL

  • Begin preparing now for CECL, says Federal Reserve

  • FASB sets preliminary CECL effective dates: 2019 for large banks; 2020 for others

  • FASB to outline CECL effective dates

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Poll

What type of data do you anticipate leveraging for your CECL calculation?

  • 1-5 years of detailed loan level data
  • 5+ years of detailed loan level data
  • 1-5 years of aggregate (pool level) data
  • 5+ years of aggregate (pool level) data
  • I don't know the difference

Tip Of The Day

Use a qualitative scoring matrix to help justify Q factors from period to period

Incurred Loss

  • Preparing for the ALLL
    • Documentation
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    • What-If Scenarios
    • Quantitative Backtesting
  • Qualitative Factors
    • Standard Qualitative Factors
    • Defending Qualitative Factors
    • Objectivity in Adjustments
    • Backtesting Qualitative Factors
  • Reporting & Presenting
    • Justifying a Change
    • Disclosure Reporting
    • Presenting to Auditors
    • Presenting to Examiners
    • Auditors vs. Examiners
    • Presenting to Board
    • Model Validation
    • Backtesting for Reporting
  • Purchased Loans

CECL

  • CECL Model
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  • Expectations for ALLL
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